It stands for pass-through entity; a legal business entity that passes all its income on to the owners or investors...

A legal business entity that passes all its income on to the owners or investors of the business. The income...

A legal entity (or possibly another form of entity such as a corporate entity, trust or limited partnership) that established...

A financial item that reflects the residual interest in the assets of the institution (e.g., an Islamic bank) after deducting...

A investment instrument that is based on profit and loss sharing, asset-backed transactions, and risk-sharing contracts, and certain types include...

A investment instrument that is based on profit and loss sharing, asset-backed transactions, and risk-sharing contracts, and certain types include...

A contract or contractual agreement that gives rise to a financial asset (cash, an equity instrument issued by another entity,...

In accounting, substance of a transaction/ event implies its actual and original nature and economic reality, while form (legal form)...

A form of gift (hadiyyah) that is given by an Islamic financial institution (IFI) to certain customers as a means...

A type of prize (jaizah) that an Islamic financial institution (IFI) awards to its customers, including quasi-equity (QE) holders (e.g.,...